Issued:May 13 2003
Effective: July 1 2003
Main contents: The Guidelines describe each major element (e.g. opening paragraph, opinion paragraph) of an audit report (Part One).
The Chinese Institute of Certified Public Accountants, Chinese Certified Public Accountants Practice Standard Guidelines No.5 - Audit Reports (Trial Implementation)
中国注册会计师协会中国注册会计师执业规范指南第5号﹣审计报告 (试行)
Issued: May 13 2003Effective: July 1 2003Main contents: The Guidelines describe each major element (e.g. opening paragraph, opinion paragraph) of an audit…
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